Settlement application admissible under excise law where duty liability was disclosed and part payment already made.

An application for settlement was held admissible under section 32E(1) because the applicant disclosed duty liability, had already made part payment, and the Revenue raised no objection despite sufficient opportunity. The Commission found the statutory conditions for admission satisfied and admitted the case. It then directed the assessee to deposit the balance duty and to file further submissions on the disputed demand, penalty, interest, and related action.

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Issues: Whether the application for settlement was admissible under section 32E(1) of the Central Excise Act, 1944.

Analysis: The applicant had disclosed duty liability, part payment had already been made, and the Revenue did not file objections despite being given sufficient opportunity. The Commission accepted that the statutory conditions for admission were satisfied and proceeded to admit the case.

Conclusion: The settlement application was admitted and the assessee was directed to deposit the balance duty and file further submissions on the disputed demand, penalty, interest, and related action.

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